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1 – 10 of 23Hashem Alshurafat, Mohannad Obeid Al Shbail and Ebrahim Mansour
This review aims to provide an understanding of the strengths and weaknesses of forensic accounting education and profession.
Abstract
Purpose
This review aims to provide an understanding of the strengths and weaknesses of forensic accounting education and profession.
Design/methodology/approach
This paper reviews published forensic accounting studies to explore forensic accounting strengths and weaknesses.
Findings
The strengths of forensic accounting are its benefits to students and accounting professionals, the significant need and increasing demand, the new career channels and the reduction of fraud. The weakness factors are the lack of regulation, the lack of control over the profession entry, the lack of agreement on how to teach forensic accounting, the lack of specialized research journals, the misconception of its intrinsic aim, the lack of highly qualified practitioners and educators and the lack of public recognition and occupation reputation.
Practical implications
It is hoped that this structured investigation of the factors relevant to the current and future status of forensic accounting education and profession will provide a sufficient overview of the critical issues and concerns that are important to be known for understanding and advancing the vital application of forensic accounting on the Socio-Economic Development. It is anticipated that this paper has an impact on future policy that ultimately contributes to improving business and limit fraud incidents, thus, it can contribute to business and socio-economic development.
Originality/value
The literature on forensic accounting is extensive and varied. However, there is a lack of comprehensive understanding of the strengths and weaknesses of forensic accounting. This study provided policymakers with a comprehensive understanding of forensic accounting.
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Keywords
Sport is an important economic activity, and understanding the role of teams and managers is necessary, yet managers – specifically their brand personas – have been the subject of…
Abstract
Purpose
Sport is an important economic activity, and understanding the role of teams and managers is necessary, yet managers – specifically their brand personas – have been the subject of limited research. The purpose of this research is to explore the brand persona of a football manager, using Arsène Wenger as a case.
Design/methodology/approach
Due to the exploratory nature of the study, qualitative methods were used to explore the brand-building activity. Media reports and images that centred on Arsène Wenger's words covering a three-year period were analysed. In total, 1364 articles and 23 images were analysed in NVivo, using both a priori and emergent codes.
Findings
The findings show the construction of the brand persona in three main dimensions pertinent to his role as a manager. The first is the performance in the managerial role in which Arsène Wenger is appointed, the second is associated with the person (including emotions and self-expression) and the third is the context (i.e. football) in which the manager operates.
Research limitations/implications
The research focused on one manager while he was managing a premier league club and is limited to England.
Practical implications
While proposing a theoretical model, this study proposes football clubs understand a manager's persona in relation to the club's brand and the interactive effect. The support of the club on the persona is also indicated.
Originality/value
Football managers have received some research attention, but there has been no analysis of their brand personas. This study expands the understanding of the contribution of the manager to the club brand.
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Paola Ramassa and Giulia Leoni
This paper explores how the International Accounting Standards Board (IASB) has dealt with the emerging issue of accounting for cryptocurrencies by investigating its constituents'…
Abstract
Purpose
This paper explores how the International Accounting Standards Board (IASB) has dealt with the emerging issue of accounting for cryptocurrencies by investigating its constituents' expectations and the motivations underlying its regulatory response.
Design/methodology/approach
The theoretical lens of regulatory space is used to analyse the four-year debate around cryptocurrency holdings and informs the extensive thematic analysis of public documents, meetings recordings and comment letters on the topic.
Findings
Facing national standard setters' initiatives to regulate accounting for cryptocurrency, the IASB defended its position in the regulatory space through an agenda decision based on ewct 2xisting standards, which was finalised by the International Financial Reporting Standards Interpretation Committee (IFRS IC) despite criticism from constituents and Board members.
Research limitations/implications
The paper provides insights into the IASB approach to a regulatory vacuum regarding a new class of items, which derive from a new and rapidly-evolving technology. Disruptive technology impacts the contested arena of accounting regulation, in which the constituents ask for new solutions and the IASB tries to resist such pressures, while defending its position.
Practical implications
The paper sheds light on the growing importance of agenda decisions in the IFRS environment and on the limits of the IASB long regulatory process in the circumstance of emerging accounting issues deriving from rapidly-evolving technology.
Originality/value
This investigation is timely and relevant as it considers the regulatory issues arising from disruptive technological innovations (i.e. cryptocurrency), shedding light on the limits of regulatory processes in times of technological change.
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This study aims to explore how small and medium-sized accounting practices (SMPs) make sense of and position themselves against the changing demand for services. It is argued that…
Abstract
Purpose
This study aims to explore how small and medium-sized accounting practices (SMPs) make sense of and position themselves against the changing demand for services. It is argued that changing demand for services from pure compliance to advisory acts as a trigger for sensemaking among SMP owners.
Design/methodology/approach
A qualitative multiple case study research approach is adopted, including semistructured interviews with key informants from seven Norwegian SMPs as well as document analysis.
Findings
The findings suggest that there is heterogeneity in the small practitioner segment of the accounting profession in making sense of changing demand for the nature of services. Three different situations emerged due to sensemaking, thus, the three distinct positions. Metaphors, namely, chameleons, turtles and bulls, are used to represent the positioning of SMPs. The sensemaking of actors as an adaptation led them to act as chameleons while distancing and resistance resulted in their positioning as turtles, and bulls, respectively.
Research limitations/implications
Despite the richness of data indicating a clear variation in interpretation among actors, the study is case based, with a limited number of SMPs, and caution should be exercised when generalising its conclusions.
Practical implications
The centrality of people as a driving force for positioning among SMPs and diversity among SMPs in value creation provide insights for both SMPs and their customers.
Originality/value
This study highlights the meaning and patterns of value creation and the positioning of accounting firms according to their sensemaking within an under-studied segment of the accounting profession.
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